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Certification of UK status

Applications to:
Assistant Secretary,
Films Branch,
Dept. for Culture, Media and Sport, Media Division,
2-4 Cockspur St.,
London
SW1Y 5DH
www.culture.gov.uk

In August 1999 an amendment was made to the 1985 Film Act simplifying and broadening the certification of a British film. This not only made the process of gaining certification more simple, it increased the number of films eligible for National Lottery funding, subsidies and tax relief on 100% of expenditure. To certify, a film must meet two criteria:

  • 70% of the film's production expenditure must be spent within the United Kingdom.
  • Either 70% of total labour costs after deduction of one non-Qualifying person if desired or 75% of labour costs after deduction of two non-Qualifying persons - of whom one must be an actor - must be paid to Qualifying persons. A Qualifying person is citizen of the EU, Commonwealth, EEA or UK.
    To be eligible for tax relief, the film's budget must not exceed £15 million.

Complete guidance notes for the 100% tax breaks are available from the Department of Culture, Media and Sport website at www.culture.gov.uk/interfilm.htmThe necessary application form is available in an Aobde PDF format to download at their site and can be filled in and printed out from your computer.

researched and written by Nic Wistreich for Netribution

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